SB 212 - This act establishes the Small Business and Entrepreneurial Growth Act which provides tax incentives for small business expansion. Beginning January 1, 2010, small business employers will be allowed to retain new employee income tax withholdings for one year, if such employer increases payroll by at least twenty percent due to the creation of new jobs, or adds new employees so that the total number of employees is five or greater and such jobs pay at least eighty-five percent of the county average wage. Such employers will be allowed to retain all employee income tax withholding for two years if, in addition to the job creation and pay requirements, such employer offers health insurance and pays more than fifty percent of such premiums for all employees. The provisions of this act are similar to provisions contained in the House Committee Substitute for Senate Substitute for Senate Bill 696 (2006). JASON ZAMKUS